Beruwala Resorts Balance Sheet

Financials in millions LKR. Fiscal year is April - March.

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	16.07	20.29	10.12	9.07	12.97
Cash & Short-Term Investments	16.07	20.29	10.12	9.07	12.97
Cash Growth	-20.82%	100.56%	11.52%	-30.05%	-18.42%
Accounts Receivable	113.73	48.31	83.4	59.42	29.25
Other Receivables	16.18	89.33	53.01	56.17	57.67
Receivables	129.91	137.64	136.42	115.59	86.92
Inventory	15.65	18.2	16.97	12.92	9.51
Other Current Assets	-	7.76	5.36	2.45	1.59
Total Current Assets	161.63	183.89	168.87	140.03	111
Property, Plant & Equipment	1,566	1,364	1,084	1,076	1,095
Other Intangible Assets	5.43	4.05	1.4	1.74	2.1
Other Long-Term Assets	-	0.68	0.68	-	-
Total Assets	1,733	1,552	1,255	1,218	1,208
Accounts Payable	138.47	56.13	49.11	53	30.75
Accrued Expenses	-	83.57	122.7	116.54	60.53
Short-Term Debt	177.58	122.56	107.15	130.6	95.33
Current Portion of Long-Term Debt	70.83	101.61	98.54	63.59	60.42
Current Portion of Leases	3.6	3.6	3.6	4.05	5.36
Current Income Taxes Payable	3	-	-	-	-
Other Current Liabilities	70.65	67.82	67.82	197.22	153.31
Total Current Liabilities	464.12	435.3	448.91	564.99	405.69
Long-Term Debt	256.11	290.26	336.38	367.1	310.95
Long-Term Leases	21.08	20.61	19.7	30.37	23.77
Pension & Post-Retirement Benefits	18.64	15.09	14.26	8.7	16.45
Long-Term Deferred Tax Liabilities	356.93	278.36	167.78	270.11	115.01
Total Liabilities	1,117	1,040	987.03	1,241	871.88
Common Stock	120	120	460.65	340	340
Retained Earnings	28.59	101.18	-336.94	-519.27	-234.95
Comprehensive Income & Other	301.98	120.77	16.06	22.35	66.17
Total Common Equity	450.57	341.95	139.77	-156.92	171.22
Minority Interest	165.28	170.74	128.2	133.3	165.33
Shareholders' Equity	615.84	512.69	267.97	-23.62	336.55
Total Liabilities & Equity	1,733	1,552	1,255	1,218	1,208
Total Debt	529.19	538.64	565.37	595.71	495.83
Net Cash (Debt)	-513.13	-518.35	-555.25	-586.64	-482.86
Net Cash Per Share	-2.03	-0.74	-0.90	-0.98	-0.80
Filing Date Shares Outstanding	700.54	700.54	700.54	600	600
Total Common Shares Outstanding	700.54	700.54	700.54	600	600
Working Capital	-302.49	-251.42	-280.04	-424.97	-294.69
Book Value Per Share	0.64	0.49	0.20	-0.26	0.29
Tangible Book Value	445.13	337.89	138.37	-158.66	169.12
Tangible Book Value Per Share	0.64	0.48	0.20	-0.26	0.28
Land	-	683.42	525.77	525.77	525.77
Buildings	-	867.78	762.24	737.12	723.92
Machinery	-	342.74	329.07	311.87	305.56
Construction In Progress	-	20.76	-	-	-